Approval for research institution conditioned on audited accounts and certified use of donations for scientific research.
Approval is granted to The K.J. Somaiya Institute of Applied Agricultural Research, Karnataka, under clause (ii) of section 35(1) read with Rules 5C and 5E effective 1-4-2003, as an institution partly engaged in research, subject to conditions: funds must be used for scientific research; research conducted by faculty or enrolled students; maintained books of account audited by a qualified accountant with the audit report furnished to the tax authorities by the income-tax return due date; and a separate auditor-certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for specified failures or noncompliance.

Approval under Section 35(1)(ii) grants scientific research association status, subject to audit, donation reporting, and genuine research.
Approval is granted to Aravind Medical Research Foundation as a scientific research association effective 1-4-2005, subject to conditions: the sole objective must be scientific research carried out by the organization; maintenance of books of account and audit by a qualified accountant with the audit report furnished to the tax authority by the return due date; and maintenance of a separate auditor-certified statement of donations received and amounts applied for scientific research, furnished with the audit report. Approval may be withdrawn for failure to comply with these requirements or if research is not genuine.

Research institution approval for tax purposes requires donated funds to be used for bona fide scientific research.
Approval under Section 35(1)(ii) recognises the organisation as an 'other institution, partly engaged in research activities' subject to conditions that donations be utilised for scientific research and that research be conducted by faculty or enrolled students.

Research approval under Section 35(1)(ii): tax-exempt status subject to research use, audit and reporting compliance.
Approval is granted to Sri Aurobindo Ashram Trust as an other institution partly engaged in research, subject to conditions that donations be used for scientific research carried out by its faculty or enrolled students, that the organization maintain books of account and obtain and furnish an auditor's report to the tax authorities by the return filing due date, and that it maintain an auditor-certified statement of donations received and amounts applied for scientific research.

Approval under Section 35(1)(ii) for research institution conditions donor tax benefits on audit and reporting compliance.
Approval under Section 35(1)(ii) grants The Automotive Research Association of India, Pune status as an approved institution partly engaged in scientific research, subject to conditions that sums received be used for scientific research, research be carried out by faculty or enrolled students, books of account be maintained and audited by a qualified accountant with the audit report furnished to the jurisdictional tax officer by the return due date, and a certified statement of donations and amounts applied for research accompany the audit report.

Approval under Section 35(1)(ii) recognises research institutions, subject to audit, use of funds for scientific research and reporting.
Approval under Section 35(1)(ii) was granted to the Inter-University Centre for Astronomy & Astrophysics, Pune as an institution partly engaged in research, effective 1-4-2004, subject to conditions: sums must be utilised for scientific research; research must be performed by faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report furnished to the tax authorities by the return due date; and a separate auditor-certified statement of donations received and amounts applied for scientific research must accompany the audit report. Approval may be withdrawn for specified defaults or cessation of genuine research.

Research approval under section 35 conditions donations for scientific research with mandatory audit and reporting requirements.
Approval is granted to Ramakrishna Mission Seva Pratishthan as an other institution partly engaged in research, effective from the specified date, subject to conditions: sums must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited by a defined accountant with the audit report furnished to tax authorities by the income-tax return due date; and a separate auditor-certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for failures in accounting, reporting, genuineness of research, or other non-compliance with the statutory conditions.

Approval under Section 35(1)(ii) recognises tax treatment for research donations subject to audit and utilisation conditions.
Approval under Section 35(1)(ii) effective 1.4.2003 classifies Indian National Science Academy as an 'other Institution, partly engaged in research' subject to conditions: sums must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report filed by the income-tax return due date; and a separate auditor-certified statement of donations and sums applied to research must accompany the audit report. The Central Government may withdraw approval for specified failures or cessation of genuine research.

Approval under Section 35(1)(ii) permits tax favourable donations if approved institution uses funds for bona fide scientific research.
Approval under Section 35(1)(ii) is granted to Ashoka Trust as an "other institution, partly engaged in research" subject to conditions: payment sums must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited by a specified accountant with the audit report furnished to the tax authority by the return due date; and a separate auditor certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for specified noncompliance or cessation of genuine research activity.

Scientific research association status approved subject to mandatory audit, donation accounting and books maintenance, with withdrawal for noncompliance.
Approval is granted to M/s Indian Institute of Health Management Research, Jaipur as a scientific research association under Section 35(1)(ii), effective 1 4 2005, subject to conditions: sole objective of scientific research; research carried out by the organization itself; maintenance of books of account and audit by a qualified accountant with the audit report furnished by the income tax return due date; and a separate auditor certified statement of donations and amounts applied to research. Approval may be withdrawn for failure to maintain accounts, furnish required audit or donation statements, cease genuine research, or otherwise fail to comply with statutory conditions.

Scientific research association approval conditioned on exclusive research purpose, self conducted research, audited accounts and donation reporting.
Approval is granted to Madras Diabetes Research Foundation as a scientific research association effective 1 4 2005, subject to conditions: sole objective to undertake scientific research; carry out research itself; maintain books of account and obtain audit by a qualified accountant and furnish the audit report by the due date for the income tax return; maintain a separate auditor certified statement of donations received and amounts applied for scientific research and attach it to the audit report.

Tax deduction certificates: standardised Forms 16, 16A and 27D prescribe details and transaction-wise deposit reporting.
The amendment substitutes statutory certificates Form No. 16, Form No. 16A and Form No. 27D specifying required identification fields, acknowledgement numbers of quarterly TDS/TCS statements via TIN/NSDL, period particulars, detailed transaction-wise entries of amounts paid/credited and tax deducted/collected, deposit particulars (BSR code, challan/transfer voucher numbers, dates) and mandatory certification by the person responsible for deduction or collection, to evidence withholding and collection and deposition of tax to the Central Government.

Tax exemption for temple donations: income received on behalf of the institution excluded from donors' total income subject to conditions.
Notification under Section 10(23C)(v) excludes from donors' total income any income received on behalf of Shri Laxmi Nrusimha Swamy Temple Nimbachalam, subject to conditions: exclusive application or limited accumulation of income (excess over fifteen percent accumulable for up to five years), restricted permitted investments per section 11(5), business income taxable unless incidental with separate books, regular filing of income tax returns, transfer of surplus/assets on dissolution to similar organisations, and accounting audit with prescribed report; applicable from assessment year 2005 06 and rescindable for non compliance or non genuine activities.

Tax exemption for temple receipts - income received on behalf of a religious institution excluded from donor's total income subject to conditions.
Notification exempts income received by any person on behalf of Sri Mookambika Temple from inclusion in that person's total income, subject to conditions: income must be applied or accumulated solely for institutional objects with accumulation beyond fifteen percent limited to five years; funds must be invested only in prescribed modes; business income is excluded unless incidental and kept in separate books; the Institution must file returns, obtain an accountant's audit and furnish the prescribed audit report, and transfer surplus assets on dissolution to a like organization; the exemption applies only to receipts on behalf of the Institution and may be rescinded for noncompliance.

Tax exemption for receipts on behalf of an educational institution requires exclusive application of income, restricted investments, and audit filing.
Notification exempts from total income any amount received by any person on behalf of the Centre for Advanced Strategic Studies, Pune, provided the Institution applies or accumulates income exclusively for its objects subject to accumulation limits, confines investments to modes in section 11(5), treats business income as taxable unless incidental with separate books, files returns regularly, obtains and files an accountant's audit report, and on dissolution transfers surplus and assets to a like-minded organization; applicability is limited to receipts on behalf of the Institution and may be rescinded if conditions are not met.

Tax exemption for receipts on behalf of The Asthika Samaj subject to conditions including application of income, permitted investments, and audit.
Notification under Section 10(23C)(v) exempts income received by any person on behalf of The Asthika Samaj from inclusion in that person's total income provided the Institution applies or accumulates income for its objects (with limited accumulation), confines investments to modes permitted by section 11(5), restricts business income exemption to incidental businesses with separate books, files returns regularly, transfers surplus on dissolution to like organizations, and obtains and furnishes a prescribed audit report.

Income exemption for Armed Forces Flag Day Fund recipients subject to accumulation, investment, filing and audit conditions.
Notification under clause (23C)(iv) of section 10 provides that any income received by any person on behalf of the Armed Forces Flag Day Fund shall not be included in the recipient's total income, subject to conditions: application or restricted accumulation of income (excess accumulation limited to five years), investment only in forms specified in section 11(5), business income excluded unless incidental with separate books, regular filing of returns, audit by an accountant with prescribed report, and transfer of surplus assets on dissolution to a like-minded organization.

Tax exemption for institutional receipts: income received on behalf of Shree Kavle Math Samsthan excluded from recipients' total income.
Any income received by any person on behalf of "Shree Kavle Math Samsthan, 91, Banganga Road, Walheshwar, Mumbai-400006" shall not be included in the total income of such person, subject to conditions requiring exclusive application or regulated accumulation of income, permitted investment modes, incidental-business treatment with separate accounts, regular filing of returns, statutory audit and reporting, and transfer of surplus on dissolution to an organization with similar objectives; the exemption applies to recipients for assessment years from 2005-06 onwards and is rescindable if activities are not genuine or conditions are not met.

Tax exemption for income received on behalf of a charitable institution, subject to application, investment, audit and reporting conditions.
Notification excludes from a recipient's total income any income received on behalf of the specified charitable institution under section 10(23C)(v), subject to conditions: application or limited accumulation of income, permitted modes of investment, business profits only if incidental with separate accounts, regular filing of returns, mandated audit and prescribed audit report, and transfer of surplus on dissolution to similar organizations; applicable to recipients only for assessment year 1994-95 onwards and rescindable if conditions are not met.

Tax exemption for income received on behalf of a notified institution contingent on compliance with prescribed conditions.
Any income received by any person on behalf of the Federation of Indian Chambers of Commerce and Industry is excluded from the recipient's total income under exemption under Section 10(23C)(iv), provided the Institution applies or accumulates income exclusively for its objects (with limited permitted accumulation), confines investments to modes specified in section 11(5), limits business to incidental activities with separate books, files returns regularly, furnishes a prescribed audit report, and on dissolution transfers surplus assets to a like organization.